15 Marco Company shows the following costs for three jobs worked on in April. Balances on March 31 Direct materials used (in March) Direct labor used (in March) Overhead applied (March) Costs during April Direct materials used Job 300 Job 307 Jot 308 $ 28,000 25,000 12,500 $ 41,000 17,000 0,500 Direct labor used Overhead applied Status on April 30 Additional Information 136,000 205,000 $110,000 104,000 152,000 ? 2 Finished Finished (sold) (unsold) 102,000 In process a. Raw Materials Inventory has a March 31 balance of $89,000. b. Raw materials purchases in April are $560,000, and total factory payroll cost in April is $380,000 c. Actual overhead costs incurred in April are indirect materials, $52,000; indirect labor, $22,000; factory rent, $34,0 factory utilities, $22,000, and factory equipment depreciation, $56,000. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $635,000 cash in April. 2. Determine the total cost assigned to each job as of April 30 (including the balances froin March.31).